Collector of Central Excise & Ors. v. Himalayan Cooperative Milk Product Union Ltd. & Ors.

8 SCC 642Reported decision2000#25668 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2005 to 2015.

Judgments citing Collector of Central Excise & Ors. v. Himalayan Cooperative Milk Product Union Ltd. & Ors.

M/S. Coastal Paper Ltd vs. Commnr. of Central Excise, Visakhapatnam

C.A. No.-004908-004908 - 2005Supreme Court21 Jul 2015

…e this Court remarked that 'purpose and policy decision behind the notification should not be defeated by giving it some meaning other that what is clearly and plainly flowing from it. At this stage, it would also be pertinent to 2 (1996) 11 SCC 332 3 (2000) 8 SCC 642 Civil Appeal No. 4908 of 2005 Page 20 of 27 Page 21 JUDGMENT refer to another judgment of this Court in Rohit Pulp and Paper Mills Ltd. v. Collector of Central Excise4, wherein the Court held that there would be circumstances where a generic word is to be given limited meaning by reason of its context. We would like to borrow the following dis…

M/S. Coastal Paper Ltd vs. Commnr. of Central Excise, Visakhapatnam

C.A. No.-004908-004908 - 2005Supreme Court21 Jul 2015

…e this Court remarked that 'purpose and policy decision behind the notification should not be defeated by giving it some meaning other that what is clearly and plainly flowing from it. At this stage, it would also be pertinent to 2 (1996) 11 SCC 332 3 (2000) 8 SCC 642 Civil Appeal No. 4908 of 2005 Page 20 of 27 Page 21 JUDGMENT refer to another judgment of this Court in Rohit Pulp and Paper Mills Ltd. v. Collector of Central Excise4, wherein the Court held that there would be circumstances where a generic word is to be given limited meaning by reason of its context. We would like to borrow the following dis…

M/S. Impression Prints vs. Commissioner of Central Excise, Delhi-1

C.A. No.-003536-003536 - 2000Supreme Court24 Aug 2005
For Respondent: Commissioner of Central Excise, Delhi-1

…ing the Notification in a manner not borne out by a plain reading of the Notification. In support of this submission he relied upon the case of Collector of Central Excise & Ors. vs. Himalayan Cooperative Milk Product Union Ltd. & Ors. reported in (2000) 8 SCC 642. Mr. Bagaria submitted that the impugned Judgment requires to be set aside. On the other hand, Mr. Parasaran submitted that the Appellants carry on one continuous process of manufacture. He submitted that for the purposes of manufacture of "made up textile articles" the Appellants purchase PVC sheets in rolls, cut them into small rec…

Collector of Central Excise & Ors. v. Himalayan Cooperative Milk Product Union Ltd. & Ors. (8 SCC 642) — Cited in 3 Judgments | BharatTax